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Международные правовые вопросы ИТ

International Consumer Purchases through the Internet: Jurisdictional Issues pursuant to European Law/ Morten Foss

In this paper, an examination is made of the applicability and scope of main European rules on jurisdiction with respect to dispuets arising out of international consumer contracts entered into over the Internet

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Interim report on the implications of electronic commerce for VAT and Customs/ EUROPEAN COMMISSION DIRECTORATE GENERAL XXI CUSTOMS AND INDIRECT TAXATION INDIRECT TAXATION VAT and other turnover taxes

This is an interim report, the purpose of which is to summarise the work of the Commission in conjunction with Member States in identifying the problems that are likely to be encountered in the indirect tax and customs fields due to the advent of electronic commerce (e-commerce) and to give an indication of the avenues that need to be explored in order to find solutions

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Taxation Recommendations October 29, 2002/ Global Business Dialogue on Electronic Commerce

Tax policy will greatly impact the potential growth of the emerging networked economy. To ensure this growth, government and industry must work together to create a tax system that stimulates this digital marketplace. The GBDe recognizes that tax policy must address governments’ legitimate need to collect tax revenues to fund public services and eliminate competitive distortions faced by local industries. To find tax solutions that balance these national interests with global realities, the GBDe is committed to participating in government / industry dialogues on this criticallyimportant issue on an international, regional and national basis. BASIC TAX PRINCIPLES The GBDe recommends that governments rely on the following basic principles as they develop tax policies for the networked economy: 1. Neutrality:Tax policy must not penalize businesses and consumers who choose to conduct transactions electronically rather than through traditional channels of commerce. Goods or services should receive the same tax treatment regardless of delivery method, and compliance burdens and costs should not be heavier for businesses and consumers who conduct business electronically than for those who engage in traditional commerce. Double taxation, double non-taxation (e.g.

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E-Commerce and Development Report 2004 Prepared by the UNCTAD secretariat © United Nations, 2004, 244 pages ISBN 92-1-112653-3

The report gives information on ICT usage for economic development, with topics that include: Internet usage, governance, and technologies; e-business with focus on small and medium size enterprises (SMEs); e-education; and e-government. The report emphasizes on Internet capabilities and the scope of e-commerce on the topics mentioned and also on security and privacy issues surrounding these applications.

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